in process control plan
制程控制计划
SQA/ISO常用语英汉对照表 ... FIP Final Inspection Plan 最终检查计划 In Process Control Plan 制程控制计划（规程） FPAP Final Product Audit Plan 最终审核计划 ...
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制程控制计划
Conduct in process tests per the control plan.
管理每个控制计划的过程测试。
The process parameters for ultrasonic welding process was not determined in control plan .
超声波焊接的过程参数没有在控制计划中确定。
The controls used for the manufacturing process in the control plan did not conform to the actual operation.
控制计划中制造过程控制的控制方法与实际操作不一致。
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感谢您的反馈，我们会尽快进行适当修改！>> ADVANCED PRODUCT QUALITY PLANNING & CONTROL PLAN (APQP)
ADVANCED PRODUCT QUALITY PLANNING & CONTROL PLAN (APQP)
Avoid confusion or misinterpretation of automotive requirements with a clear understanding of advanced product quality planning (APQP) and how it relates to ISO/TS 16949. Run step-by-step through APQP and learn about the Chrysler, Ford Motor Co., and General Motors Co. common requirements and what you need to do to achieve compliance with the guidelines for product quality planning and the preparation of control plans.
This class provides an overview of the tools, procedures and reporting requirements specified in the Advanced Product Quality Planning and Control Plan reference manual.
Who Should Attend
Recommended for mechanical engineers, manufacturing engineers, quality engineers, PPAP coordinators, project and program managers, ISO/TS 16949 internal auditors, second-party auditors, anyone involved in product quality planning activities, anyone interested in learning more about APQP, and anyone involved in the implementation of ISO/TS 16949.
Course Outline
Identify the activities involved in APQP
Review and discuss examples of control plans
Discuss the APQP process steps
Describe analytical techniques
Discuss customer requirements and Chrysler, Ford Motor Co., and General Motors Co. common requirements
Please Note: Attendance to the entire course is required to receive a Certificate of Attendance
Email Specific Request for ServicesHow to Build an Audit Plan |
How to Build an Audit Plan
by Benjamin Podraza
Audit procedures are designed to detect material errors. //Getty Images
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An audit is the highest level of assurance a CPA firm can provide that the financial statements follow the generally accepted accounting principles (GAAP), or some other reasonable basis of accounting. Auditors will plan the audit in a general way at the outset of the engagement, but much of the plan is developed as the audit is being conducted. Planning is an integral part of the audit process that helps the auditors comply with the generally accepted auditing standards (GAAS).
1. Assess business risks. Auditors should pay close attention to anything that threatens management’s ability to achieve its objectives. Audit procedures should take into account the business’s operating environment and business risks.
2. Verify the appropriateness of accounting policies and procedures. When designing an audit plan, the auditors will want to spend sufficient time developing an understanding of significant accounting policies in use at the company. Accounting policies include procedures related to revenue recognition, capitalization, accounting for inventory, consolidation, impairment and valuation. The company typically provides flowcharts and other documentation that help auditors quickly understand the accounting policies and controls.
3. Identify areas where special audit consideration may be necessary. Special consideration should be given to areas that are highly complex or that have a high likelihood of error. Auditors can reference their assessment of the company’s business risks and accounting policies and procedures to determine where special attention is appropriate.
4. Establish materiality thresholds. An item is material when it has substantial importance. Materiality is often relative to the size of the firm being audited. For this reason, many audit firms will use a percentage of total assets or a percentage of revenue as their materiality threshold.
5. Develop expectations for analytical procedures. Analytic procedures include trend and ratio analysis that help auditors evaluate the reasonableness of financial statements. Trend analysis looks for anomalies over time. Ratio analysis compares the company’s financial condition and performance with industry averages.
6. Develop audit procedures. Audit procedures fall into two general categories: tests of internal controls and substantive testing. Tests of internal controls are designed to evaluate the effectiveness of the company’s controls in preventing or detecting material misstatements. In general, the better a company’s control system, the less substantive testing needs to be done. Substantive tests are direct tests of transactions that occurred during the period or balances that appear on the financial statements. Auditors should increase substantive testing in areas where special consideration is necessary.
7. Reassess the plan. The auditors should be reassessing the audit plan throughout the audit. If material concerns arise or if analytical procedures reveal additional risks, the auditors may need to adjust or expand procedures in order to issue a clean opinion.
“Principles of Auditing”; O. Ray Whittington, 2004
About the Author Benjamin Podraza holds a Bachelor of Science in accounting and a Master of Science in taxation from Arizona State University. He is a financial consultant that has provided advice to thousands of individuals and business owners for more than 15 years.
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